Provided below, are line items to be included in a companys statement of cash flows. Prepare the statement of cash flows.

Purchase of equipment with cash $ 300,000

Increase in inventory 30,000

Increase in prepaid rent 10,000

Payment of cash dividends 20,000

Depreciation expense 35,000

Increase in accounts receivable 20,000

Decrease in accounts payable 10,000

Loss on sale of land 19,000

Net income 125,000

Repayment of notes payable 40,000

Cash received from the sale of land 125,000

Issuance of common stock for cash 200,000

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Cash at beginning of year = $27,000

Cash at end of year = $101,000